Pour cold milk into a mixing cup. Add cream powder. Stir with the whisk of the hand mixer for about 3 minutes until creamy. Place in a cool place for about 1 hour. Bring 1/4 litre water, fat and salt to the boil.
Pull the pot from the hotplate, stir the flour into the hot liquid all at once. Place back on the stove and stir until a lump is formed and a white coating has formed on the bottom of the pot.
Put the "burnt" dough into a mixing bowl and gradually add the eggs. The dough should be nice and shiny. Pour into a piping bag with star-shaped spout. Line a baking tray with baking paper and squirt 6 rings of approx. 8 cm Ø onto it.
Bake in the preheated oven (electric oven: 225 ° C/ gas: level 4) for 20-25 minutes. After baking, cut open immediately and let cool on a cake rack. Drain mandarins on a sieve.
Pour the cream into a piping bag with star-shaped spout. Fill cream puff rings with the cream and spread the mandarins on top. Place tops on top and dust the rings with icing sugar. Serve very fresh.